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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accountancy FE UBB Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung JEM: JURNAL EKONOMI DAN MANAJEMEN ECONOS Jurnal Ekonomi dan Sosial Jurnal Ekuivalensi International Journal Of Science, Technology & Management (IJSTM) International Journal on Social Science, Economics and Art Daengku: Journal of Humanities and Social Sciences Innovation Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Applied Finance and Business Studies Golden Ratio of Finance Management PEKBIS GEMBIRA (Pengabdian Kepada Masyarakat) Economic: Journal Economic and Business
Suhardi Suhardi
Universitas Pertiba
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PERSEPSI PEMAKAI LAPORAN KEUANGAN PEMERINTAH DAERAH TERHADAP INDEPENDENSI AUDITOR BADAN PEMERIKSA KEUANGAN Suhardi, Suhardi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 2 (2012)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

This research examines the perception of financial statement user of local government to state audit board (BPK) of auditor independence. With confirmation seven independence determinants a) the duration assignation of audit, b) independence in budget audit, c) the limited assignation time and resources provided by for auditor BPK, d) existence of family relationship, e) existence of tendency to side, because political confidence or social, f) Access to information without resistance, g) freedom to determine matter and time reports and freedom to publish and dissemination of inspection reports. The sampling technique applied is purposive sampling and research data is primary data collected from users of financial statement of local government that is local government officer, member of Local Parliament (DPRD), Academician, and public users in Jogjakarta. Examination of hypothesis done by using proportion test, chi square and Analysis of Variance (ANOVA). Result of research indicates that in general financial statement users of local government assumes auditor BPK has not independent in executing inspection, seven independence determinants in general will have an effects or can destroy independence of auditor BPK, although some group have differs in opinion to some factors Keywords: Perception, Independence, Local Government Financial Statements, State Audit Board
PENINGKATAN PARTISIPASI MASYARAKAT MELALUI SOSIALISASI INFORMASI NUKLIR DI KABUPATEN BANGKA SELATAN DAN BANGKA BARAT dan Maera Zasari, Suhardi
Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung Vol 1, No 1 (2014):
Publisher : Universitas Bangka Belitung

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Abstract

Isu tentang rencana pemerintah merealisasikan pembangunan pembangkit listrik tenaga nuklir (PLTN) di provinsi kepulauan Bangka Belitung masih menjadi topik pembahasan yang hangat di kalangan masyarakat, khususnya di wilayah Kabupaten Bangka Selatan maupun Bangka Barat.  Penerimaan informasi tentang nuklir yang tak berimbang pada masyarakat berpengaruh terhadap pembentukan persepsi yang tumbuh dan berkembang di kalangan masyarakat terhadap iptek nuklir.  Persepsi inilah yang akan berpengaruh terhadap penerimaan masyarakat baik positif maupun negatif dan selanjutnya akan dikomunikasikan pada saat menghadapi persoalan yang sebenarnya.   Melalui kegiatan sosialisasi informasi nuklir diharapkan dapat meningkatan pengetahuan/wawasan dan pemahaman masyarakat terhadap nuklir khusunya di Kabupaten Bangka Selatan dan Bangka Barat.  Kegiatan Sosialisasi informasi nuklir yang dilaksanakan meliputi: (1) pembelajaran praktis informasi nuklir  dan (2) kunjungan pada fasilitas nuklir.  Berdasarkan kegiatan sosialisasi informasi yang telah dilaksanakan diperoleh bahwa (1) Masyarakat di Kabupaten Bangka Selatan dan Bangka Barat mendapatkan pengetahuan/wawasan dan pemahaman tentang informasi nuklir dan (2) Pengetahuan/wawasan dan pemahaman masyarakat di Kabupaten Bangka Selatan dan Bangka Barat tentang informasi nuklir mulai meningkat.
BAGAIMANA PECKING-ORDER THEORY MENJELASKAN STRUKTUR PERMODALAN BANK DI INDONESIA? suhardi, Suhardi; Afrizal, Afrizal
ECONOS Jurnal Ekonomi dan Sosial Vol 10 No 1 (2019): ECONOS: JURNAL EKONOMI DAN SOSIAL
Publisher : LPPM STIE Pertiba

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Abstract

The pecking order theory of capital structure is one of the most influential theories of corporate finance. The purpose of this study is to explore the most important factors on a firm’s capital structure by pecking-order theory. Hierarchical regression is used as the analysis model. This study examines the determinants of debt decisions for 31Indonesianbanking companies that are quoted on the Indonesian Stock Exchange of 2010-2015. The results indicate that the determinants of capital structure are profitability and growth rate. The profitability negatively effects on the capital structure. It implies that firms prefer to use their earnings to finance business activities and thus useless debt capital. Growth rate positively affects capital structure. The greater growth opportunity will have more capital structure to finance the growth. Size is a moderator variable in this study. Size of firms moderates the effects of the tax rate on capital structure. Large firms appear to take advantage of the tax deductibility of debt. The findings are important for management and investors.
Analisis Perbandingan Risiko dan Tingkat Pengembalian Reksadana Syariah dan Reksadana Konvensional Abdul Ghani Yasir; Suhardi Suhardi
Journal of Accountancy Vol 1 No 1 (2013): Journal of Accountancy
Publisher : Jurusan Akuntansi, Fakultas Ekonomi, Universitas Bangka Belitung

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Abstract

This study aims to determine risk calculation and rate of return PNM Amanah Sharia and PNM Dana Sejahtera II, and to provide empirical evidences that there are between the performance of sharia mutual fund and sharia index (JII index), between the performance of conventional mutual fund and conventional index LQ45 index), and also between the performance of sharia mutual fund and conventional mutual fund. It applies descriptive method with comparative study, and uses statistical analysis such as independent sample t-test, paired sample t-rest, and simple regression analysis to rest the hypotheses. Data is in the form of net asset value per unit of participation (NAV/unit), Combined Stock Price Index (IHSG), Jakarta Islamic Index (JII), daily LQ45 Index ,the interest rate of Bank Indonesia Certificates (SBI), and Wadiah Certificate of Bank Indonesia (SWBI) or Certificate of Bank Indonesia sharia (SBIS). The results of the first hypothesis shows that from 2008 to 2010 the average of return of sharia mutual fund and JII sharia index is identical or similar, but the average of risk of those variables is vice versa. Second hypothesis yields that from 2008 to 2010 the average of return of conventional mutual fund and conventional LQ45 index is identical or similar, but the average of risk of conventional mutual fund and conventional LQ45 index is vice versa. While, the third hypothesis results from 2008 to 2010 the average of return and risk of sharia mutual fund and conventional mutual fund is identical or similar except in 2010, the average of risk of the variables is not identical or similar.
PERSEPSI PEMAKAI LAPORAN KEUANGAN PEMERINTAH DAERAH TERHADAP INDEPENDENSI AUDITOR BADAN PEMERIKSA KEUANGAN Suhardi Suhardi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10 No 2 (2012)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v10i2.1249

Abstract

This research examines the perception of financial statement user of local government to state audit board (BPK) of auditor independence. With confirmation seven independence determinants a) the duration assignation of audit, b) independence in budget audit, c) the limited assignation time and resources provided by for auditor BPK, d) existence of family relationship, e) existence of tendency to side, because political confidence or social, f) Access to information without resistance, g) freedom to determine matter and time reports and freedom to publish and dissemination of inspection reports. The sampling technique applied is purposive sampling and research data is primary data collected from users of financial statement of local government that is local government officer, member of Local Parliament (DPRD), Academician, and public users in Jogjakarta. Examination of hypothesis done by using proportion test, chi square and Analysis of Variance (ANOVA). Result of research indicates that in general financial statement users of local government assumes auditor BPK has not independent in executing inspection, seven independence determinants in general will have an effects or can destroy independence of auditor BPK, although some group have differs in opinion to some factors Keywords: Perception, Independence, Local Government Financial Statements, State Audit Board
Kemandirian dan Efektivitas Keuangan Daerah Terhadap Pertumbuhan Ekonomi di Moderasi Alokasi Belanja Modal Linawati Linawati1; Suhardi Suhardi2
JURNAL EKUIVALENSI Vol. 3 No. 2 (2017): Jurnal Ekuivalensi
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

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Abstract

Penelitian ini bertujuan untuk (1) mengetahui pengaruh kemandirian dan efektivitas keuangan daerah terhadap pertumbuhan ekonomi di Kota dan Kabupaten Se-Eks Karesidenan Kediri. (2) Mengetahui pengaruh alokasi belanja modal sebagai moderator kemandirian dan efektivitas keuangan daerah terhadap pertumbuhan ekonomi di Kota dan Kabupaten Se-Eks Karesidenan Kediri. Data dalam penelitian ini, meliputi data APBD dan realisasinya, serta pertumbuhan ekonomi masing-masing daerah yang berjumlah 7 kota dan kabupaten. Analisis data dilakukan dengan analisis Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan: (1) Kemandirian keuangan daerah berpengaruh signifikan terhadap pertumbuhan ekonomi di Kota/ Kabupaten Se-eks Karesidenan Kediri, sedangkan Efektivitas keuangan daerah tidak berpengaruh signifikan terhadap pertumbuhan ekonomi di Kota/ Kabupaten Se-eks Karesidenan Kediri, (3) Alokasi belanja modal memoderasi kemandirian dan efektivitas keuangan daerah terhadap pertumbuhan ekonomi di Kota/ Kabupaten Se-eks Karesidenan Kediri.
ANALISIS KINERJA KEUANGAN BANK BPR KONVENSIONAL DI INDONESIA PERIODE 2009 SAMPAI 2012 Suhardi '; Darus Altin
PEKBIS Vol 5, No 2 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.914 KB) | DOI: 10.31258/pekbis.5.2.101-110

Abstract

Tujuan dari penelitian ini adalah untuk membuktikan pengaruh rasio keuanganCapital Adequacy Ratio (CAR), Biaya Operasi dibanding Pendapatan Operasi(BOPO), Non Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) terhadapkinerja bank yang diukur dengan Return On Asset (ROA) serta variabel-variabelmanakah yang paling dominan berpengaruh terhadap Return On Asset (ROA).byek penelitian adalah bank-bank BPR konvensional yang beroperasi di 33 Provinsidi Indonesia pada rentang tahun 2009-2012. Teknik penentuan sampling adalahsampling jenuh atau sensus yaitu dimana semua anggota populasi digunakansebagai sampel yang berarti sampel yang digunakan sama dengan populasi.Sumber data dari publikasi pada website resmi Bank Indonesia, Teknik analisisyang digunakan yaitu analisis regresi berganda. Dari hasil uji F didapat nilai F hitungsebesar 22.432 dengan nilai P value, sig. sebesar 0,000. Hal ini berarti nilai P valuekurang dari 0,05 yang menunjukkan bahwa variabel Capital Adequacy Ratio (CAR),Biaya Operasi dibanding Pendapatan Operasi (BOPO), Non Performing Loan (NPL)dan Loan to Deposit Ratio (LDR) secara bersama-sama berpengaruh terhadapReturn On Asset (ROA). Berdasarkan hasil uji t disimpulkan bahwa Loan to DepositRatio (LDR), Biaya Operasi dibanding Pendapatan Operasi (BOPO) berpengaruhsecara parsial terhadap Return On Asset (ROA) sedangkan Capital Adequacy Ratio(CAR) dan Non Performing Loan (NPL) tidak berpengaruh secara parsial.Kata Kunci: Rasio-rasio Keuangan Perbankan, Kinerja Bank BPR Konvensional
The Effect Of Transformational Leadership And Competence On Performance Through Compensation As An Intervening Variable Mat Amin; Hangga Wicaksana; Suhardi Suhardi
International Journal of Science, Technology & Management Vol. 4 No. 2 (2023): March 2023
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v4i2.775

Abstract

This study aims to determine and analyze the influence of leadership and competence on employee performance, locus of study at Bapedalitbangda Pangkalpinang City, with a total of 53 respondents. Data collection was carried out by distributing questionnaires, with data processing techniques using the PLS SEM model. From the test results, it was found that leadership style has a positive and significant effect on performance and compensation. Compensation has a positive and significant effect on performance, but competence has a positive but not significant effect on performance. Compensation has a positive but not significant effect on compensation. The effect of leadership style on performance with compensation as an intervening variable has a positive and significant effect, and the effect of competence on performance with compensation as an intervening variable shows positive results but not significantly. In improving the performance of Bappedalitbangda Pangkalpinang City employees, it is better to pay more attention to leadership style, increase competence, improve compensation so that it has a significant influence in improving employee performance according to performance evaluation and their respective duties and functions.
TELAAH KEPEMILIKAN KEBENARAN ILMIAH PADA PENGEMBANGAN PENGETAHUAN AKUNTANSI suhardi suhardi
JEM Jurnal Ekonomi dan Manajemen Vol 3 No 2 (2017): JEM JURNAL EKONOMI DAN MANAJEMEN
Publisher : LPPM STIE PERTIBA Pangkalpinang

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Abstract

This article aims to examine the conflicting paradigm in accounting research and development from the point of view of the philosophy of science. Each adherent is both mainstream and alternative, assuming that their point of view is the most scientific approach and more suitable for developing the discipline of accounting scholarship. This article also agrees on the use of a multiparadigm approach as a space for researchers so that it does not have to be trapped in a single point of view, it would be better to paradigm each other interact and synergize to produce strength. Accounting research and development can be approached from the point of view of the philosophy of science. From any point of view the paradigm used in researching and developing whether the mainstream or accounting alternative is a product of knowledge that has no absolute truth, so it is not necessary to differentiate the way of view in researching accounting into a contradiction that can negate the essence of epistemology, ontology, and axiology
ANALISIS PENGARUH DISIPLIN, MOTIVASI, KOMPETENSI DAN KEPEMIMPINAN, TERHADAP KINERJA SERTA DAMPAKNYA PADA PRESTASI KERJA DAN KEPUASAN KERJA Evisastra Evisastra; Erwin Masud; Suhardi Suhardi
JEM Jurnal Ekonomi dan Manajemen Vol 4 No 1 (2018): JEM JURNAL EKONOMI DAN MANAJEMEN
Publisher : LPPM STIE PERTIBA Pangkalpinang

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Abstract

This study aims to analyze and find out how much influence Discipline, Motivation, and competence and leadership on employee performance in the Public Works Office of South Bangka Regency and its impact on work performance and employee job satisfaction. This research is a quantitative descriptive study with a total sample of 63 respondents while the sampling method used in this study is saturated sampling method. The results showed that the variables of discipline, motivation, competence, and leadership had a significant effect on the performance of employees in the Public Works Office of South Bangka Regency. Leadership in this study has the highest influence on employee performance while motivation variables are variables that have the least influence on employee performance. For further research can examine the influence of discipline, motivation, competence, and leadership on performance by adding other relevant contingency variables and with the object of expanded research.
Co-Authors - Afrizal Abdul Ghani Yasir Aditya Ahmad Fauzi Adrie Oktavio Afrizal Agus Sofyan ahmad yani Akbar, Jufrisani Alam Surya Wijaya Amanda, Ferdita Amin, Mat Andi Harmoko Arifin Andriana, Nana Anggreani, Yulistina Anita Anita Arie Fitria Arie Fitria Arista Sri Ayu Lestari Arsita, Herlin Barokah, Muhammad Danang Setiawan, Riskal Darus Altin dedi kurniadi Deseria, Rita Dwi Pranesta, Dhea Edwin Syahada, Levania Elismayanti Rembe Erwin Masud Evisastra Evisastra Fadillah Sabri Faisol Faisol Fithriawan Nugroho Fryan Sopacua Hamdan Hamdan Hamdan Hangga Wicaksana Imron Imron Indinastin, Indinastin Juhari Juhari, Juhari Kismiadi, Kismiadi Linawati Linawati1 M. Yusuf Bahtiar, M. Yusuf Makrus, Mohamad Mat Amin Miftachul Amri Munir Munir, Munir Nadia Sri Rezeki Nana Adriana Nelly Astuti Nur Hidayati Prabaswara, Tsaqif Pranata, Agung Radiansyah, Adrian Rahayu, Olivia Rahmad Firdaus Rahmad Firdaus Rahmat Hidayat Rean Mitasari Rejeki, Nadia Sri Reniati Reniati Rian Fauzi Rima Rachmawati Rita Deseria Sapira, Bella Sari, Kadek Kartika Siti Aisyah Sri Rejeki, Nadia Sugianto, Efendi Titi Nurjanah Tjiknang, Muhammad Abbyzard Dava Tomi Apra Santosa Tongam E Panggabean Tri Agustin, Tri Tritami, Devita Ulandari, Sintia Usmany, Paul Uz-zaky, Muhammad Raffi Wiyanti S, Lina Zikri, Inanda